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dependency exemptions to the noncustodial parent under section
152(e)(2).
OPINION
A taxpayer may claim a dependency exemption for a child as
long as the child meets the statutory definition of "dependent".
Secs. 151(c)(1), 152(a)(1). Ordinarily, a taxpayer may claim a
child as a dependent for a particular calendar year only if the
taxpayer provides over half of the child's support during that
calendar year. See sec. 152(a). However, special rules
determine which parent may claim a minor child as a dependent
where the parents are divorced or separated. See sec. 152(e).
Prior to 1985, the definition of dependent led to
substantial controversy in cases involving divorced or separated
taxpayers because determining which parent provided over one-half
of a child's support presented difficult issues of proof and
substantiation. See H. Rept. 98-432 (Part 2), at 1498 (1984).
In 1984, Congress amended section 152(e) to simplify the rules
for determining which parent properly may claim the dependency
exemption(s) for Federal income tax purposes. See Deficit
Reduction Act of 1984, Pub. L. 98-369, sec. 423(a), 98 Stat. 799.
The pertinent parts of section 152(e) as amended provide:
SEC. 152(e). Support Test in Case of Child of
Divorced Parents, Etc.--
(1) Custodial parent gets exemption.–-Except
as otherwise provided in this subsection, if–-
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Last modified: May 25, 2011